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COMMITTEE ON BUDGET, APPROPRIATIONS & FINANCE 36TH LEGISLATURE OF THE VIRGIN ISLANDS POST AUDIT DIVISION FISCAL YEAR 2027 BUDGET ANALYSIS LEGAL SERVICES OF THE VIRGIN ISLANDS (LSVI) July 24, 2026 COMMITTEE ON BUDGET, APPROPRIATIONS & FINANCE 36TH LEGISLATURE OF THE VIRGIN ISLANDS POST AUDIT DIVISION COMMITTEE MEMBERS Chair, Honorable Novelle E. Francis Jr. Vice Chair, Honorable Marvin A. Blyden Senator, Dwayne M. De Graff Senator, Marise C. James Senator, Hubert L. Frederick Senator, Ray Fonseca Senator, Kurt A. Vialet POST AUDIT DIVISION STAFF CONTRIBUTORS Dr. Theodora Philip ….........Post Auditor Ms. Nikia Fleming ..............Assistant Post Auditor Ms. Ameka Hydman............Executive Assistant Ms. Odette Gordon...............Budget Analyst Ms. Ashley Wattley .............Budget Analyst Ms. Christina Colbourne......Administrative Assistant Ms. Alinda Sebastian...........Administrative Secretary I TABLE OF CONTENTS TITLE PAGE NUMBER DEPARTMENT OVERVIEW 1-2 LSVI AT A GLANCE 2-3 FUND FLOW ANALYSIS 4 FISCAL YEAR 2027 BUDGET SUMMARY 4-5 PERSONNEL SERVICES 5 LEASES AND RENTALS 6 OTHER SERVICES & CHARGES 6-7 EXPENDITURES 7 PROFESSIONAL SERVICES CONTRACTS 7 VEHICLE LISTING 8 FEDERAL GRANTS ANALYSIS 8 COMPLIANCE, OVERSIGHT & CORRECTIVE ACTION REVIEW 8 OUTSTANDING VENDOR PAYMENTS 8 SUMMARY 9 APPENDIX I. PERSONNEL LISTING 10 APPENDIX. II EXPENDITURES 11-14 1 DEPARTMENT’S OVERVIEW The Legal Services of the Virgin Islands, Inc. (LSVI) is the only organization in the Virgin Islands dedicated exclusively to providing free, high-quality civil legal services to eligible low-income, elderly, and other disadvantaged residents. As a public interest law firm, LSVI serves as the Territory’s Equal Justice Advocate, ensuring access to justice for individuals who cannot afford private legal representation. Established in March 1972 under the laws of the Virgin Islands, LSVI is a nonprofit 501(c)(3) corporation. Its primary purpose is to provide legal advice, counselling, and representation in civil matters to individuals who are unable to secure private counsel, as well as to vulnerable populations, including older adults, persons with disabilities, abused and neglected children, and victims of domestic violence. Some additional legal assistance provided by Legal Services of the Virgin Islands includes: • Brief service or limited representation; • Full direct representation (generally litigation, court, or administrative agency appeals); • Community legal education; • Private bar involvement (pro bono); • And self-help clinics for pro se (representing yourself) litigants. LSVI, a non-profit organization, receives funding from ten (10) sources, including Federal and Local Government, United Way, and Interest on Lawyers Trust Accounts (IOLTA) funds. LSVI, which Congress established to administer a national legal assistance program, requires local matching funds in order to receive federal grants to assist in the administration of the legal assistance program. The mission of the Legal Services of the Virgin Islands is to expand access to justice, protect the rights of individuals living in poverty, and provide legal education that empowers clients to achieve greater self-sufficiency. LSVI provides high quality civil legal services to our client population; and serves the greater goal of justice and order in our community by emphasizing client rights and responsibilities. This in turn has the effect of reinforcing the client’s confidence in our legal system while increasing their productivity and willingness to abide by the rules and laws, which ultimately benefits the clients and the community at large. The Legal Services of the Virgin Islands is governed by a fifteen-member Board of Trustees in accordance with its bylaws and Legal Services Corporation regulations. The Board consists of nine attorneys appointed by the Virgin Islands Bar Association, five client-eligible representatives, and one at-large member. To ensure territorial representation, seven trustees reside on St. Croix, while eight reside in the St. Thomas–St. John District, including at least one resident of St. John. Board members serve on a voluntary basis and are elected during the annual meeting in accordance with the organization’s bylaws. Trustees may serve up to two consecutive three-year terms. The Board meets every other month to oversee organizational governance, ensure compliance with legal and contractual requirements, monitor fiscal operations, and establish strategic direction. 2 Members also participate in ongoing governance training and professional development, including off-island conferences, to strengthen their effectiveness. LSVI’s Board of Directors reflects the community diversity of the service area, including racial, gender, and ethnic diversity. The board’s primary responsibility is to ensure that the agency achieve its budget goals and that funds are spent and accounted for in a way that fully meets its responsibilities to clients, funding sources, and the general public. The day-to-day operations of the organization are managed by a professional staff under the leadership of the Executive Director, who serves as the Chief Executive Officer and is appointed by the Board of Trustees. Exhibit I presents the current Board of Trustees of the Legal Services of the Virgin Islands, Inc. Name Position Agency Location Term Term Expires Nathan Mirocha, Esq. President VI Bar Association St. Croix 2nd 2027 Lisa Brown Williams, Esq. Vice-President VI Bar Association St. Croix 2nd 2027 Wilfredo A. Guzman Treasurer At-Large Member St. Croix 1st 2027 Leslye Webb Secretary Client Representative St. Croix 2nd 2027 Patricia Quinland, Esq. Member VI Bar Association St. Croix 2nd 2028 Joyce O’Reilly, Esq. Member VI Bar Association St. Croix 1st 2028 Jeanorah Williams Member Client Representative St. Croix 1st 2027 Su-Layne U. Walker, Esq. Member VI Bar Association St. Thomas 2nd 2028 Vonetta C. Norman, Esq. Member VI Bar Association St. Thomas 2nd 2028 Dawn Smalls Member Client Representative St. Thomas 1st 2027 Exhibit I LSVI AT A GLANCE Legal Services of the Virgin Islands was appropriated $2,007,700 from the Miscellaneous Section of the General Fund for Fiscal Year 2026 under Act No. 9035. The organization also received an additional $45,000 from the Miscellaneous Section, for the CASA Program. Expended, $1,663,350 Appropriation, $2,007,700 Allotment, $501,925 Obligations, $1,505,775 LSVI'S FINANCIAL OVERVIEW Expended Appropriation Allotment Obligations 3 As reported by LSVI, expenditures through June 30, 2026, are as follows: Legal Services of the Virgin Islands As of June 30, 2026 Personnel Services $ 894,056 Capital Outlays 184,618 Fringe Benefits 267,591 Supplies 20,816 Other Services & Charges 259,046 Utilities 37,223 Total Expenditures $ 1,663,350 Exhibit II INITIATIVES STATUS ➢ In response to a request for the status of ongoing initiatives, LSVI stated that they’re awaiting the onboarding of Pro Bono Attorneys FY 2026 case activity to date is below the FY 2025 year-end totals. As of the reporting date, Legal Services of the Virgin Islands recorded 348 intakes, compared with 1,726 intakes in FY 2025 (about 20% of the prior year's total). Cases closed totaled 144 in FY 2026 to date, compared with 1,278 closures in FY 2025 (about 11% of the prior year's total). With 68 days remaining in FY 2026, Legal Services has 651 active cases and has closed 144 cases, for a combined caseload of 795 matters. This represents 62.2% of the 1,278 cases closed during all of FY 2025. Because the majority of the FY 2026 caseload remains active and many of these matters may not be resolved before September 30, comparisons based solely on case closures understate the volume of legal services currently being provided. Current case activity suggests that the organization is on pace to process approximately 38% fewer cases than prior fiscal years. Exhibit III 2026 LSVI Case Numbers St. Croix St. Thomas Total Intakes 254 94 348 Active Cases 521 130 651 Cases Closed 121 23 144 2025 LSVI Case Numbers St. Croix St. Thomas Total Intakes 1,210 488 1,726 Cases Closed 866 412 1,278 2024 LSVI Case Numbers St. Croix St. Thomas Total Intakes 991 454 1,445 Cases Closed 803 406 1,209 4 FUND FLOW ANALYSIS The organization’s Fiscal Year 2026 fund flow analysis outlines the LSVI budget across five key components: appropriations, allotted amount, obligations, expenditures and balance available; and notes that the obligations reflect commitments made through June 30, 2026. Dept. Fund Source Appropriation Allotted as of July 7, 2026 Obligated Expended as June 30, 2026 Balance Remarks LSVI General $2,007,700 $501,925 $1,505,775 $1,663,350 $344,350 $1,505,775 unallotted Exhibit IV LSVI received a General Fund appropriation of $2,007,700 for Fiscal Year 2026. As of July 7, 2026, the Office received $501,925 in allotments, representing 25% of the total appropriation. ➢ $1,663,350 or 83% of appropriation has been expended as of June 30, 2026. ➢ Remaining balance represents 17% of the appropriation ➢ Unallotted funds represent 75% of the appropriation FISCAL YEAR 2027 BUDGET SUMMARY The Governor has recommended a lump sum General Fund appropriation of $1,000,000 for Fiscal Year 2027, the organization has however requested funding in the amount of over $2 million. Exhibit V displays an overview of the LSVI’s expenditures across several fiscal years. LSVI EXPENDITURES Description Actuals FY 2025 Actual 10/01/2025- 06/30/2026 Budgeted FY 2026 Request FY 2027 Variance % Chg General Fund Personnel Services $ 717,461 $ 894,056 $ 1,192,075 $ 1,192,075 - - Capital Outlays 25,590 184,618 56,000 56,000 - - Fringe Benefits 282,970 267,591 356,787 357,430 Supplies 24,370 20,816 27,755 27,755 - - Other Svs. & Chgs. 430,803 259,046 345,393 344,750 Utilities Services 46,536 37,223 29,715 29,715 - - Total General Fund $ 1,527,730 $ 1,663,350 $ 2,007,725 $ 2,007,725 - - LSC Fund Personnel Services $ 127,000 $ 95,250 $ 127,000 $ 132,000 $ 5,000 4% Capital Outlays - - - - - - Fringe Benefits 47,387 35,542 47,387 49,539 2,152 5% Supplies 7,859 5,895 7,859 6,370 (1,489) (19%) Other Svs. & Chgs. 41,789 31,342 41,789 44,829 3,040 7% Utilities Services 5,277 3,958 5,277 5,422 145 3% Total LSC Fund $ 229,312 $ 171,987 $ 229,312 $ 238,160 $ 8,848 4% LEPC (VOCA & VAWA) Fund Personnel Services $ 198,230 $ 114,169 $ 152,225 $ 152,225 - - Capital Outlays - - - - - - Fringe Benefits 58,750 41,498 55,330 55,330 - - Supplies 8,968 5,243 6,991 6,991 - - Other Svs. & Chgs. 44,638 14,658 19,543 19,543 - - Utilities Services 8,154 6,296 8,395 8,395 - - Total LEPC (VOCA & VAWA) Fund $ 318,740 $ 181,864 $ 242,484 $ 242,484 - - 5 LSVI EXPENDITURES Description Actuals FY 2025 Actual 10/01/2025- 06/30/2026 Budgeted FY 2026 Request FY 2027 Variance % Chg Capital Outlays - - - - - - Fringe Benefits 24,288 16,385 21,846 21,846 - - Supplies 6,215 9,460 12,613 12,613 - - Other Svs. & Chgs. 16,714 11,637 12,758 12,758 - - Utilities - - - - - - Total HHS SMP Fund $ 114,217 $ 87,732 $ 114,217 $ 114,217 - - Total LSVI Fund $ 2,189,999 $ 2,104,933 $ 2,593,738 $ 2,602,586 $ 8,848 - Exhibit V PERSONNEL SERVICES LSVI submitted a General Fund request of $1,192,075 for Personnel Services, which differs from the personnel listing provided to Post Audit. The personnel listing reflects FY 2027 budgeted positions totalling $1,589,430, a difference of $397,355 from the stated budgetary request and an increase of $39,622 over the FY 2026 personnel budget. Exhibit VI compares the organization’s FY 2027 budget request with its FY 2026 submission. A detailed listing of budgeted positions is provided in Appendix I. LSVI Position Classification Fiscal Year 2027 Unclassified Classified Adjustments Fund Name Pos # FY 2027 Budget Pos # Total Pos # Total Total General Fund – 0100 18.00 $ 1,589,430 13.00 $1,270,430 6.00 $ 319,000 - Grand Total 18.00 $ 1,589,430 13.00 $1,270,430 6.00 $ 319,000 - LSVI Position Classification Fiscal Year 2026 Unclassified Classified Adjustments Fund Name Pos # FY 2026 Budget Pos # Total Pos # Total Total General Fund – 0100 19.00 $ 1,479,808 13.00 $1,168,808 6.00 $ 311,000 - Grand Total 19.00 $ 1,479,808 13.00 $1,168,808 6.00 $ 311,000 - Exhibit VI LSVI currently has four (4) vacant positions listed for FY 2027. Unclassified Positions Salary Amount Litigation Director $ 95,000 Managing Attorney 105,000 Staff Attorney 90,000 Staff Attorney 90,000 Total Unclassified Vacant $ 380,000 Exhibit VII 6 LEASES /RENTAL The Legal Services of the Virgin Islands currently has one open lease. Lessor Address Funding Source Annual Rent Terms Sq. Ft. Barakat Saleh Diamond Crest Ltd. 6002 Est. Diamond, Suite 7 Diamond Shopping Center Christiansted, VI, 00820 General Fund $ 4,500 24 Months 4,900 $ 4,500 Exhibit VIII OTHER SERVICES & CHARGES Displayed below is a listing of LSVI’s Other Services and Charges for FY 2027, as provided by the organization. Description Actuals FY 2025 Actual 10/01/2025- 06/30/2026 Budgeted FY 2026 Request FY 2027 Variance % Chg General Fund Other Svs. & Chgs. Professional Services $ 104,902 $ 74,101 $ 98,801 $ 100,883 $ 2,082 2% Communication 32,362 15,863 21,150 21,150 - - Travel 29,583 4,680 6,240 6,240 - - Insurance 70,123 26,265 35,020 35,020 - - Repairs & Maintenance 24,753 26,271 35,028 35,028 - - Mortgage/Rent - Land/Building 53,720 55,314 73,752 48,551 (25,201) (34%) Rental - Machines/Equipment 8,727 11,471 15,295 15,295 - - Training 57,669 12,427 16,569 39,045 22,476 - Security 2,234 1,065 1,420 1,420 - - All Other 46,730 31,589 42,118 42,118 - - Total GF Other Svs. & Chgs. $ 430,803 $ 259,046 $ 345,393 $ 344,750 $ (643) - LEPC (VOCA & VAWA) Fund Other Svs. & Chgs. Professional Services $ 8,308 $ 6,688 $ 8,917 $ 8,917 - - Communication 6,363 2,624 3,498 3,498 - - Travel - - - - - - Insurance - - - - - - Repairs & Maintenance 5,400 4,860 6,480 6,480 - - Training 23,205 - - - - - Equipment Rental 1,362 486 648 648 - - All Other - - - - - - Total LEPC Other Svs. & Chgs. $ 44,638 $ 14,658 $ 19,543 $ 19,543 - - LSC Fund Other Svs. & Chgs. Professional Services $ 18,115 $ 13,586 $ 18,115 $ 21,891 $ 3,776 21% Communication 4,119 3,089 4,119 2,765 (1,354) (33%) Travel 734 551 734 984 250 34% Insurance 6,753 5,065 6,753 6,873 120 2% Repairs and Maintenance 2,231 1,673 2,231 2,479 248 11% Training 2.495 1,871 2,495 2,495 - - Rent – Land/Building 6,244 4,683 6,244 6,244 - - Equipment Rental & Storage 1,098 824 1,098 1,098 - - All Other - - - - - - Total LSC Other Svs. & Chgs. $ 39,296 $ 31,342 $ 41,789 $ 44,829 $ 3,040 7% 7 Description Actuals FY 2025 Actual 10/01/2025- 06/30/2026 Budgeted FY 2026 Request FY 2027 Variance % Chg HHS SMP Fund Other Svs. & Chgs. Professional Services $ 9,924 $ 9,908 $ 6,085 $ 6,085 - - Communication 513 548 730 730 - - Travel - 1,181 1,575 1,575 - - Insurance - - - - - - Repairs and Maintenance 277 - - - - - Training 6,001 - 4,368 4,368 - - Rental - Equipment - - - - - - All Other - - - - - - Total HHS SMP Other Svs. & Chgs. $ 16,714 $ 11,637 $ 12,758 $ 12,758 - - Total Other Services & Charges $ 531,451 $ 316,710 $ 419,483 $ 421,880 $ 2,397 0.6% Exhibit IX LSVIs’ FY 25 Actuals calculations for Other Services & Charges under the LSC Funds stated $41,789 while Post Audits’ calculations were $39,296. EXPENDITURES The Legal Service of the Virgin Islands submitted a list of expenditures for the following funds: General Fund, Legal Services Corporation, Us Health & Health Services Senior Medicare Patrol (SMP) Project, Law Enforcement Planning Commission (VOCA & VAWA Projects) found in Appendix II. PROFESSIONAL SERVICES CONTRACTS The organization currently has $100,883 in Professional Services Contracts for Fiscal Year 2027, a $2,082 increase from FY 2026. Professional Services FY 2025 FY 2026 FY 2027 Auditing $ 10,480 $ 12,480 $ 12,480 Cleaning and Landscaping Etc. 8,748 8,748 8,748 Client Contract Services 10,500 10,500 12,000 Marketing & Outreach Services 9,010 6,160 6,160 Legal Support & Summer Law Intern 8,800 12,218 12,800 Consulting Services 11,745 11,745 11,745 Internet Law (Lexus Nexus) 10,908 11,340 11,340 IT Services (Computer, Web, Tims & Video Serv.) 17,210 17,210 17,210 Other Professional Services 8,400 8,400 8,400 Grand Total $ 95,801 $ 98,801 $ 100,883 Exhibit X 8 VEHICLE The LSVI has a total of four (4) vehicles, two in both districts. Exhibit XI displays a detailed listing of vehicles for the Agency. The gasoline charges for both districts are $1,055 and maintenance charges are $3,573. Year Make Model Assigned To Lease/ Own Conditions/ Comments License Plate No. Funding Source Maintenance Cost Gas Amount District 2020 Ford F550 No One Own Excellent TGR-217 General $ 82 $ 491 STT/STJ 2020 Ford Explorer XLT No One Own - CGR-578 General 251 133 STT/STJ 2020 Ford F550 No One Own Excellent CGR-919 General 1,575 431 STX 2020 Ford Expedition Executive Director Own Excellent CGQ-892 General 1,665 - STX TOTAL: 4 $ 3,573 $ 1,055 Exhibit XI FEDERAL GRANTS The Legal Services of the Virgin Islands submitted a list of Federal Grants totalling $586,014, found in Exhibit XII. Name of Grantor Agency Type of Grant Amount Sub- Recipient Legal Services Corporation (Annually) Basic Field Grant (LSC) $ 200,648 No Legal Services Corporation (Annually) Private Attorney Involvement (PAI) 28,664 No Health & Human Services (3rd of 5-year award) Senior Medicare Patrol Project (SMP) 114,217 No Law Enforcement Planning Commission (LEPC) Victims of Crime Act Project (VOCA) 168,056 No Law Enforcement Planning Commission (LEPC) Violence Against Women Act (VAWA) 74,429 No Total: 5 $ 586,014 Exhibit XII COMPLIANCE, OVERSIGHT & CORRECTIVE ACTION REVIEW According to the FY 2025 Single Audit Report filed with the Federal Audit Clearinghouse, Legal Services of the Virgin Islands received an unmodified audit opinion from Bert Smith & Co. The auditors concluded that the organization's financial statements fairly present its financial position in accordance with U.S. generally accepted accounting principles (GAAP). The audit, conducted under Generally Accepted Auditing Standards (GAAS), Government Auditing Standards, and Legal Services Corporation audit requirements, found no material weaknesses in internal control over financial reporting. While the auditors noted that their review of internal controls was limited and therefore may not have identified all deficiencies, no significant issues were reported. OUTSTANDING VENDOR PAYMENTS LSVI provided a list of outstanding vendor payments totalling $24,000 for FY 2027. Vendor Terms Balance Bert Smith & Co., CPA Due upon completion of the 2025 Audit Report $ 19,000 Jus-Tech, Inc. Technology & Security Assessment 5,000 Total: 2 $ 24,000 Exhibit XIII 9 SUMMARY The Governor has recommended a lump sum General Fund Appropriation of $1,000,000 for the Legal Services of the Virgin Islands for Fiscal Year 2027. $ 1,000,000 Lump Sum $ 1,000,000 Governor's General Fund Recommendation Theodora Philip, DBA Post Auditor 10 APPENDIX I LSVI’S PERSONNEL LISTING Position Name FY 2026 FY 2027 LSVI UNCLASSIFIED FILLED EXECUTIVE DIRECTOR $ 176,808 $ 181,200 MANAGING ATTORNEY/LITIGATION DIR. - 110,000 SENIOR STAFF ATTORNEY/SITE DIR. - 100,000 STAFF ATTORNEY 90,000 95,000 STAFF ATTORNEY 90,000 90,000 GRANTS COMPLIANCE OFFICER - 70,000 SMP PROJECT DIRECTOR - 68,000 INTERIM DIRECTOR OF FINANCE/ADMIN. - 113,230 ACCOUNTING ASSISTANT 57,000 63,000 SENIOR STAFF ATTORNEY 95,000 - MANAGING ATTORNEY 105,000 - SMP PROJECT DIRECTOR 70,00 - DIRECTOR OF FINANCE/ADMINISTRATION 115,000 - TOTAL UNCLASSIFIED FILLED $ 728,808 $ 890,430 UNCLASSIFIED VACANT SENIOR STAFF ATTORNEY $ - $ 95,000 MANAGING ATTORNEY 105,000 105,000 STAFF ATTORNEY 90,000 90,000 STAFF ATTORNEY 90,000 90,000 COMPLIANCE OFFICER 60,000 - LITIGATION DIRECTOR 95,000 - TOTAL UNCLASSIFIED VACANT $ 440,000 $ 380,000 CLASSIFIED FILLED LEGAL SUPPORT/SMP VOLUNTEER $ 59,000 58,000 LEGAL SUPPORT STAFF 55,000 56,000 LEGAL SUPPORT STAFF 52,500 51,000 LEGAL SUPPORT STAFF 45,000 50,000 EXECUTIVE ADMINISTRATIVE ASSISTANT 49,000 55,000 ADMINISTRATIVE SUPPORT STAFF 50,500 - TOTAL CLASSIFIED FILLED $ 311,000 $ 270,000 CLASSIFIED VACANT ADMINISTRATIVE SUPPORT STAFF - $ 49,000 TOTAL CLASSIFIED VACANT - $ 49,000 TOTAL LSVI $ 1,479,808 $ 1,589,430 11 APPENDIX II LSVI’S EXPENDITURES General Fund Description Actuals FY 2025 Actual 10/01/2025- 06/30/2026 Budgeted FY 2025 Request FY 2027 Variance % Chg Personnel Services Classified Employee Salaries $ - $ - $ - $ - - - Unclassified Empl. Salaries 717,461 894,056 1,192,075 1,192,075 - - Temp/Part Time Salaries - - - - - - All Other - - - - - Subtotal $ 717,461 $ 894,056 $ 1,192,075 $ 1,192,075 - - Capital Outlays Building Improvements $ 25,590 $ 184,618 $ 56,000 $ 56,000 - - Leasehold Improvements - - - - - - Computer Equipment - - - - - - Subtotal $ 25,590 $ 184,618 $ 56,000 $ 56,000 - - Fringe Benefits Employer Contr. Retirement $ 58,924 $ 89,406 $ 119,208 $ 114,076 $ (5,132) (4%) F.I.C.A. 38,178 55,432 73,909 73,909 - - Medicare 9,501 12,964 17,285 17,285 - - Health Insurance Premium 142,684 101,398 135,197 135,497 300 0.2% Viesa/Workers Comp. Premiums 10,111 8,391 11,188 11,175 (13) (0.1%) All Other 23,572 - - 5,488 5,488 100% Subtotal $ 282,970 $ 267,591 $ 356,787 $ 357,430 $ 643 - Supplies Office Supplies $ 13,397 $ 4,676 $ 6,235 $ 6,235 - - Operating Supplies 7,806 7,804 10,405 10,405 - - Small Tools/Minor Equipment 3,166 8,336 11,115 11,115 - - All Other - - - - - - Subtotal $ 24,370 $ 20,816 $ 27,755 $ 27,755 - - Other Svs. & Chgs. Professional Services $ 104,902 $ 74,101 $ 98,801 $ 100,883 $ 2,082 2% Communication 32,362 15,863 21,150 21,150 - - Travel 29,583 4,680 6,240 6,240 - - Insurance 70,123 26,265 35,020 35,020 - - Repairs & Maintenance 24,753 26,271 35,028 35,028 - - Mortgage/Rent - Land/Building 53,720 55,314 73,752 48,551 (25,201) (34%) Rental - Machines/Equipment 8,727 11,471 15,295 15,295 - - Training 57,669 12,427 16,569 39,045 22,476 - Security 2,234 1,065 1,420 1,420 - - All Other 46,730 31,589 42,118 42,118 - - Subtotal $ 430,803 $ 259,046 $ 345,393 $ 344,750 $ (643) - Utilities Services Electricity $ 46,391 $ 9,908 $ 26,475 $ 26,475 - - Water 145 2,430 3,240 3,240 - - Subtotal $ 46,536 $ 37,223 $ 29,715 $ 29,715 - - Total General Fund $ 1,527,730 $ 1,663,350 $ 2,007,725 $ 2,007,725 - - 12 EXPENDITURES CONT’D LSC Fund Description Actuals FY 2025 Actual 10/01/2025- 06/30/2026 Budgeted FY 2025 Request FY 2027 Variance % Chg Personnel Services Classified Employee Salaries $ - $ - $ - $ - $ - - Unclassified Empl. Salaries 127,000 95,250 127,000 132,000 5,000 4% Temp/Part Time Salaries - - - - - - All Other - - - - - Subtotal $ 127,000 $ 95,250 $ 127,000 $ 132,000 $ 5,000 4% Capital Outlays Technology, Vehicle & Equipment - - - - - - All Other - - - - - - Subtotal - - - - - - Fringe Benefits Employer Contr. Retirement $ 12,700 $ 9,525 $ 12,700 $ 13,200 $ 500 4% F.I.C.A. 7,874 5,906 7,874 8,184 310 4% Medicare 1,842 1,382 1,842 1,914 72 4% Medical & Life Insurance Premium 22,012 16,509 22,012 23,162 1,150 5% Workmen’s Compensation & VIESA 2,960 2,220 2,960 3,080 120 4% All Other (Accrued Leave) - - - - - - Subtotal $ 47,387 $ 35,542 $ 47,387 $ 49,539 $ 2,152 5% Supplies Office Supplies $ 2,562 $ 1,922 $ 2,562 $ 1,817 $ (745) (29%) Operating Supplies 5,297 3,973 5,297 4,552 (745) (14%) All Other - - - - - - Subtotal $ 7,859 $ 5,895 $ 7,859 $ 6,370 $ (1,490) 18% Other Svs. & Chgs. Professional Services $ 18,115 $ 13,586 $ 18,115 $ 21,891 $ 3,776 21% Communication 4,119 3,089 4,119 2,765 (1,354) (33%) Travel 734 551 734 984 250 34% Insurance 6,753 5,065 6,753 6,873 120 2% Repairs and Maintenance 2,231 1,673 2,231 2,479 248 11% Training 2.495 1,871 2,495 2,495 - - Rent – Land/Building 6,244 4,683 6,244 6,244 - - Equipment Rental & Storage 1,098 824 1,098 1,098 - - All Other - - - - - - Subtotal $ 39,296 $ 31,342 $ 41,789 $ 44,829 $ 3,040 7% Utilities Services Electricity & Water $ 5,277 $ 3,958 $ 5,277 $ 5,422 $ 145 3% Subtotal $ 5,277 $ 3,958 $ 5,277 $ 5,422 $ 145 3% Total LSC Fund $ 226,819 $ 171,987 $ 229,312 $ 238,160 $ 8,848 4% LSVIs’ calculations for Other Services & Charges stated $41,789 while Post Audits’ calculations were $39,296. 13 EXPENDITURES CONT’D HHS SMP Fund Description Actuals FY 2025 Actual 10/01/2025- 06/30/2026 Budgeted FY 2025 Request FY 2027 Variance % Chg Personnel Services Classified Employee Salaries $ - $ - $ - $ - - - Unclassified Empl. Salaries 67,000 50,250 67,000 67,000 - - Temp/Part Time Salaries - - - - - - All Other - - - - - - Subtotal $ 67,000 $ 50,250 $ 67,000 $ 67,000 - - Capital Outlays Machinery & Equipment - - - - - - All Other - - - - - - Subtotal - - - - - - Fringe Benefits Employer Contr. Retirement $ 2,328 $ 1,745 $ 2,326 $ 2,326 - - F.I.C.A. 4,154 3,114 4,152 4,152 - - Medicare 972 731 974 974 - - Health Insurance Premium 10,009 10,124 13,499 13,499 - - Unemployment Insurance 978 671 895 895 - - All Other 5,847 - - - - - Subtotal $ 24,288 $ 16,385 $ 21,846 $ 21,846 - - Supplies Office Supplies $ 714 $ 1,673 $ 2,230 $ 2,230 - - Operating Supplies 5,802 7,787 10,383 10,383 - - All Other - - - - - - Subtotal $ 6,215 $ 9,460 $ 12,613 $ 12,613 - - Other Svs. & Chgs. Professional Services $ 9,924 $ 9,908 $ 6,085 $ 6,085 - - Communication 513 548 730 730 - - Travel - 1,181 1,575 1,575 - - Insurance - - - - - - Repairs and Maintenance 277 - - - - - Training 6,001 - 4,368 4,368 - - Rental - Equipment - - - - - - All Other - - - - - - Subtotal $ 16,714 $ 11,637 $ 12,758 $ 12,758 - - Utilities Services Electricity - - - - - - Water - - - - - - Subtotal - - - - - - Total LSC Fund $ 114,217 $ 87,732 $ 114,217 $ 114,217 - - 14 EXPENDITURES CONT’D LEPC (VOCA & VAWA) Fund Description Actuals FY 2025 Actual 10/01/2025- 06/30/2026 Budgeted FY 2025 Request FY 2027 Variance % Chg Personnel Services Classified Employee Salaries $ - $ - $ - $ - - - Unclassified Empl. Salaries 198,230 114,169 152,225 152,225 - - Temp/Part Time Salaries - - - - - - All Other - - - - - - Subtotal $ 198,230 $ 114,169 $ 152,225 $ 152,225 - - Capital Outlays Machinery & Equipment - - - - - - All Other - - - - - - Subtotal - - - - - - Fringe Benefits Retirement $ 11,078 $ 11,417 $ 15,223 $ 15,223 - - F.I.C.A. 12,290 7,079 9,438 9,438 - - Medicare 2,874 1,655 2,207 2,207 - - Health Insurance Premium 29,057 18,099 24,132 24,132 - - Unemployment Insurance 3,451 3,248 4,330 4,330 - - All Other - - - - - - Subtotal $ 58,750 $ 41,498 $ 55,330 $ 55,330 - - Supplies Office Supplies $ 1,395 $ 740 $ 987 $ 987 - - Operating Supplies 7,574 4,503 6,004 6,004 - - All Other - - - - - - Subtotal $ 8,968 $ 5,243 $ 6,991 $ 6,991 - - Other Svs. & Chgs. Professional Services $ 8,308 $ 6,688 $ 8,917 $ 8,917 - - Communication 6,363 2,624 3,498 3,498 - - Travel - - - - - - Insurance - - - - - - Repairs & Maintenance 5,400 4,860 6,480 6,480 - - Training 23,205 - - - - - Equipment Rental 1,362 486 648 648 - - All Other - - - - - - Subtotal $ 44,638 $ 14,658 $ 19,543 $ 19,543 - - Utilities Services Electricity $ 8,154 $ 6,296 $ 8,395 $ 8,395 - - Water - - - - - - Subtotal $ 8,154 $ 6,296 $ 8,395 $ 8,395 - - Total LSC Fund $ 114,217 $ 181,864 $ 242,485 $ 242,485 - - 15 COMMITTEE ON BUDGET, APPROPRIATIONS & FINANCE - POST AUDIT DIVISION - P.O. Box 1690 Emancipation Garden Station St. Thomas, Virgin Islands 00840 Phone: (340) 774-2478